Jester v. Commissioners of Lewes

Southerland, Chief Justice:

This case presents a single question: Is all the real estate of a municipality in this State used for public purposes impliedly exempt from county taxation, or does the implied exemption extend only to property used for governmental purposes ?

In the court below two municipalities in Sussex County, Lewes and Seaford, sued for a judgment declaring their properties exempt from county taxation. The Vice Chancellor was of the opinion that since all the properties owned by the municipalities were used for public purposes, they were all impliedly exempt from county…